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Union of India - Section

Section 26 in The Cost Audit Report Rules, 2001

26. Related Party Transactions:

Briefly describe the transfer pricing policy, followed by the company in respect of "related party relationship" as defined in the relevant cost accounting records rules made under clause (d) of sub-section (1) of section 209 of the Act. The following particulars may be furnished with regard to related party transactions
Particulars of related party Product/activity Quantity Rate Amount Normal Price
1          
2          
3          
4. etc.          
Note: - (1) Details should be furnished for sale and purchase transactions separately